§ 500. Ascertainment of facts for assessment. 1. The assessors in each city and town shall maintain an inventory of all the real property located therein including the names of the owners thereof and complete an annual update thereto on or before the first day of March. The physical characteristics of real property included in […]
§ 501. Examination of assessment inventory and valuation data. 1. Upon ascertainment of real property as required by section five hundred of this title, the assessor shall forthwith cause a notice, the contents of which are set forth in subdivision two of this section, to be published at least once in each of two consecutive […]
§ 502. Form of assessment roll. 1. The form of the assessment roll shall be prescribed or approved by the commissioner, in accordance with the requirements contained in this section. 2. Provision shall be made with respect to each separately assessed parcel of real property for the entry, in appropriate columns, of the name of […]
§ 503. Tax maps. 1. (a) Each county, except a county wholly within a city, shall prepare and maintain in current condition for each city and town therein a tax map approved by the commissioner. Copies of such maps shall be supplied to each city, town and village in accordance with the provisions of subdivision […]
§ 504. Preparation of assessment roll. 1. The commissioner shall adopt rules and regulations for the preparation and use of the assessment roll and shall advise with and instruct assessors and other officers as to their duties with respect thereto. The assessors shall prepare the roll in the form prescribed or approved by the commissioner […]
§ 505. Verification of tentative assessment roll. 1. When the tentative assessment roll has been prepared, the assessor, or if such roll was prepared by a board of assessors, at least a majority of such board of assessors, shall severally appear before any officer of the county, authorized by law to administer oaths and shall […]
§ 506. Tentative assessment roll; notice of completion. 1. On or before the first day of May, the assessor or assessors of each city and town shall complete the tentative assessment roll and make out a copy thereof to be filed with one of their number or, if the assessors so elect, with the town […]
§ 508. Information to be supplied to non-residents. 1. No later than fifteen days prior to the date required by law for completion and filing of the tentative assessment roll, any person or corporation, who or which owns or has an interest in real property in a city or town and is a non-resident thereof, […]
§ 510. Notice of increased assessments in towns, cities and certain counties. 1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns, cities and counties having power to assess property for tax purposes shall not sooner than one hundred twenty days preceding the date on which the […]
§ 510-a. Notice to property owners of changes in the taxable status of their property. 1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns, counties, and cities, having power to determine the taxable status of property for tax purposes shall, not later than ten days prior […]
§ 511. Assessment disclosure; notice and meetings. 1. In the year of a revaluation or update of assessments, if the state equalization rate for the immediately preceding assessment roll was less than eighty-five, the assessor shall, and in any other year may, not later than sixty days prior to the date set by law for […]
§ 512. Hearing of complaints. 1. Beginning on the fourth Tuesday of May, or such other date as is established by city charter, county charter, county tax act or other special law, and so many days thereafter as the board of assessment review deems necessary, such board shall meet to hear complaints in relation to […]
§ 514. Verification of final assessment roll. When the tentative assessment roll has been changed after the hearing and determination of all complaints as provided in title one-A of this article, the assessor, or if the final assessment roll was prepared by a board of assessors, the board, or a majority of them, shall severally […]
§ 516. Filing of final assessment roll; notice of completion. 1. On or before the first day of July, the assessor or assessors shall complete the final assessment roll, deliver the original to the clerk of the county legislative body, and prepare and file a certified copy in the office of the city or town […]
§ 518. Change in tax billing address. Where the assessor receives a report of a transfer occurring after the taxable status date, or is otherwise notified of a change in tax billing address, the assessor shall enter the new tax billing address on the data file, as that term is defined in section fifteen hundred […]
§ 520. Assessment and taxation of exempt property upon transfer of title. 1. Whenever any person, association or corporation not otherwise entitled to an exemption from taxation acquires title to real property which is exempt, in whole or in part, from taxation, such property shall be immediately subject to taxation and shall be taxed pro […]
